Finance Act 2014

Section 177

SCHEDULE 27 U.K. Suspension and revocation of remote operating licences

Breach notice U.K.

1 (1) The Commissioners may give a breach notice to the holder of a remote operating licence if it appears to them that there has been a breach of— U.K.

(a) a requirement to be registered under this Part in respect of an activity authorised by the licence,

(b) any conditions or requirements relating to registration under this Part in respect of such an activity,

(c) a requirement to pay general betting duty, pool betting duty or remote gaming duty in respect of such an activity, or

(d) a requirement imposed in respect of such an activity by a notice given under section 170 (requirement to provide security or further security) or 171 (requirement to appoint UK representative).

(2) The breach notice must specify—

(a) the breach,

(b) the action that must be taken in order to remedy the breach, and

(c) the period (which must be at least 90 days) within which the action must be taken.

(3) The Commissioners may by regulations—

(a) make provision as to cases in which a breach notice may or may not be given (including provision amending this paragraph);

(b) amend sub-paragraph (2)(c) by substituting for the period for the time being specified there a different period.

Final notice U.K.

2 (1) If it appears to the Commissioners that the breach has not been remedied in full within the period specified in the breach notice, they may give the holder of the remote operating licence a final notice. U.K.

(2) The final notice must—

(a) specify the breach and the extent to which it has not been remedied since the breach notice was given,

(b) specify the period within which a review may be required or appeal brought, and

(c) state that (unless the breach is remedied and subject to the outcome of any review, appeal or further appeal) the Commissioners will direct the Gambling Commission to suspend the remote operating licence after the end of the period.

(3) The decision to give the final notice is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the final notice must include an offer of a review of the decision under section 15A of that Act.

(4) Only the holder of the remote operating licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (3).

Direction to suspend remote operating licence U.K.

3 (1) After the review request period has ended, the Commissioners may direct the Gambling Commission to suspend the remote operating licence if the breach specified in the final notice has not been remedied in full to the satisfaction of the Commissioners. U.K.

(2) But if the Commissioners have been required to review the decision, or an appeal has been brought against the decision, a direction may be given under sub-paragraph (1) only if—

(a) the decision to give the final notice has been upheld (in whole or in part) and the period within which any appeal or further appeal may ordinarily be brought has ended,

(b) the proceedings on the review, appeal or any further appeal have been abandoned, withdrawn or discontinued, or

(c) the proceedings on the review, appeal or any further appeal are in progress and—

(i) the Commissioners consider that the holder of the remote operating licence usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangements for the enforcement of liabilities,

(ii) the breach was a failure to pay an amount of general betting duty, pool betting duty or remote gaming duty, and

(iii) the holder of the licence has not given to the Commissioners such security as appears to them adequate for the payment of the amount of duty that remains due.

(3) A direction under this paragraph may include provision directing the Gambling Commission as to how it is to exercise its powers under section 118(4) of the Gambling Act 2005 (time and duration of suspension and saving and transitional provision).

(4) In this paragraph “the review request period” means the period of 30 days beginning with the date of the final notice, subject to any extension given under section 15D of FA 1994.

Reinstatement of remote operating licence U.K.

4 (1) The Commissioners may direct the Gambling Commission to reinstate a remote operating licence suspended pursuant to a direction under paragraph 3 if the Commissioners are satisfied that— U.K.

(a) the breach specified in the final notice has been remedied in full,

(b) there are no other grounds on which a breach notice could be given in respect of the licence, and

(c) the holder of the licence has given to the Commissioners any security requested by them for the payment of amounts of general betting duty, pool betting duty and remote gaming duty likely to be due in future in respect of any activity authorised by the licence.

(2) Where the holder of a suspended licence requests the Commissioners to give a direction under this paragraph and the Commissioners refuse to give the direction, they must notify the holder of their decision.

(3) That decision is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice under sub-paragraph (2) must include an offer of a review of the decision under section 15A of that Act.

(4) Only the holder of the suspended licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (3).

5 (1) An appeal tribunal may direct the Gambling Commission to reinstate a remote operating licence suspended pursuant to a direction under paragraph 3 if the tribunal gives permission to appeal against a decision to give a final notice under section 16(1F) of FA 1994 (appeal out of time). U.K.

(2) The reinstatement of a remote operating licence pursuant to a direction given under sub-paragraph (1) does not prevent the Commissioners from giving a further direction under paragraph 3(1) in reliance on the final notice if—

(a) the decision to give the notice is upheld (in whole or in part) in the proceedings on the appeal or any further appeal, or the proceedings on the appeal or any further appeal have been abandoned, withdrawn or discontinued, and

(b) the period during which any further appeal may ordinarily be brought has ended without an appeal being brought.

(3) In this paragraph “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of FA 1994.

Revocation of remote operating licence U.K.

6 (1) The Commissioners may direct the Gambling Commission to revoke a remote operating licence suspended pursuant to a direction under paragraph 3 if the breach specified in the final notice has not been remedied in full to the satisfaction of the Commissioners within the period of 6 months beginning with the day on which the direction under paragraph 3 was given. U.K.

(2) A direction under this paragraph may include provision directing the Gambling Commission as to how it is to exercise its powers under section 119(4) of the Gambling Act 2005 (time of revocation and saving and transitional provision).

(3) The Commissioners must notify the holder of the suspended licence of their decision to give the direction.

(4) That decision is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice must include an offer of a review of the decision under section 15A of that Act.

(5) Only the holder of the suspended licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (4).

Consent requirement for grant of new remote operating licence U.K.

7 (1) The Gambling Commission requires the consent of the Commissioners to issue a remote operating licence to the holder of a licence— U.K.

(a) which is suspended pursuant to a direction under paragraph 3, or

(b) which has been revoked pursuant to a direction under paragraph 6.

(2) The Commissioners must notify the holder of the suspended or revoked licence of any decision—

(a) not to give their consent under this paragraph, or

(b) to give it subject to conditions.

(3) That decision is to be treated as a relevant decision for the purposes of sections 15A and 15C to 16 of FA 1994 (customs and excise reviews and appeals) and, accordingly, the notice under sub-paragraph (2) must include an offer of a review of the decision under section 15A of that Act.

(4) Only the holder of the suspended or revoked licence may bring an appeal under section 16 of FA 1994 as applied by sub-paragraph (3).

Supplementary U.K.

8 (1) A notice under this Schedule— U.K.

(a) must be in writing, and

(b) may specify more than one breach.

(2) The fact that a breach notice specifying one or more breaches has been given to the holder of a remote operating licence does not prevent a breach notice specifying other breaches being given to the holder of the licence.

9 U.K. References in this Schedule to the holder of a remote operating licence are to the person to whom the licence is or was issued.